No. Only the membership fee or cost of registration in a prescribed program can be claimed. Canada Revenue says:
Part of a registration or membership fee may be for the cost of equipment or
uniforms (for example, hats, shirts, or shoes) that are provided for
participants to use in the program. At the end of the program, the equipment or
the uniforms normally have little or no resale value, in which case the part of
the registration or membership fee for their cost is included in the eligible
fees for children's arts amount.
In other situations, in addition to paying registration or membership fees,
parents will buy uniforms or equipment from third-party suppliers or through the
organization offering the program. In these situations, the purchase price for
the uniforms or equipment is not an eligible arts expense.
Should you require additional info please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns360-390/370/rgnztns-eng.html
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